Money aside I can halfway understand the logic behind why they might prefer Horford. More range and skilled offensively, good team defender, but nowhere near the rim deterrent or post presence of Whiteside.
If its about money I would rather max the 27 year old who you can still trade in a couple of years if things go south and get a decent return. I was listening to Le Batard this morning and he insinuated that Horford wants to come to Miami and has expressed a willingness to recruit Durant, so that may explain it